Brown rot fungi are a marvel and an enigma of Nature. They are capable of depolymerizing holocellulose within wood cell walls without significantly mineralizing lignin. The exact details behind this feat remain unknown, but a staggered mechanism has been identified: 1) an initial step characterized by oxidative degradation of the wood cell wall biopolymers and hypothesized to involve transport of Fe³⁺ chelated by oxalate into the cell wall, and 2) a second degradation step dominated by hydrolytic enzymes, primarily endoglucanase activity. We subjected spruce wood (Picea abies) to Rhodonia placenta and isolated xylem tissue in the initial stage of degradation. Confocal Raman microscopy revealed oxalate accumulation in the secondary cell wall of a tracheid having fungal hyphae within the lumen. This observation is the first in situ verification of oxalate accumulation within the cell wall during the first step of brown rot degradation.